uPI Semiconductor (TPE:6719) Current Ratio: 14.01 (As of Dec. 2025) — 98% Above Median


TPE:6719 uPI Semiconductor Corp TPE:6719
81 GF Score
Price NT$300.00
GF Value NT$221.95
Valuation Significantly Overvalued
! 6 Warning Signs
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What is uPI Semiconductor Current Ratio?

uPI Semiconductor TPE:6719 +1.01% 81 Current Ratio is 14.01 as of Dec. 2025, which is 98% above its 10-year median of 7.07. GuruFocus rates TPE:6719 with a GF Score™ of 81/100 and a GF Value™ of NT$221.95 (Significantly Overvalued). The stock has 6 warning signs investors should review. Among 1,028 Semiconductors companies, uPI Semiconductor ranks better than 96.3% on this metric.

The current ratio is a liquidity ratio that measures a company's ability to pay short-term obligations. It is calculated as a company's Total Current Assets divides by its Total Current Liabilities. uPI Semiconductor's current ratio for the quarter that ended in Dec. 2025 was 14.01.

uPI Semiconductor has a current ratio of 14.01. It indicates the company may not be efficiently using its current assets or its short-term financing facilities. This may also indicate problems in working capital management.

The historical rank and industry rank for uPI Semiconductor's Current Ratio or its related term are showing as below:

TPE:6719' s Current Ratio Range Over the Past 10 Years
Min: 2.24   Med: 7.07   Max: 17.34
Current: 14.01

During the past 7 years, uPI Semiconductor's highest Current Ratio was 17.34. The lowest was 2.24. And the median was 7.07.

TPE:6719's Current Ratio is ranked better than
96.3% of 1028 companies
in the Semiconductors industry
Industry Median: 2.48 vs TPE:6719: 14.01

uPI Semiconductor  (TPE:6719) Current Ratio Explanation

The current ratio can give a sense of the efficiency of a company's operating cycle or its ability to turn its product into cash. Companies that have trouble getting paid on their receivables or have long inventory turnover can run into liquidity problems because they are unable to alleviate their obligations. Because business operations differ in each industry, it is always more useful to compare companies within the same industry.

Acceptable current ratios vary from industry to industry and are generally between 1 and 3 for healthy businesses.

The higher the current ratio, the more capable the company is of paying its obligations. A ratio under 1 suggests that the company would be unable to pay off its obligations if they came due at that point. While this shows the company is not in good financial health, it does not necessarily mean that it will go bankrupt - as there are many ways to access financing - but it is definitely not a good sign.

If all other things were equal, a creditor, who is expecting to be paid in the next 12 months, would consider a high current ratio to be better than a low current ratio, because a high current ratio means that the company is more likely to meet its liabilities which fall due in the next 12 months.


uPI Semiconductor Current Ratio Related Terms


uPI Semiconductor Current Ratio Historical Data

* Premium members only.

The historical data trend for uPI Semiconductor's Current Ratio can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

uPI Semiconductor Current Ratio Chart

uPI Semiconductor Annual Data
Trend Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Current Ratio
Get a 7-Day Free Trial 2.39 7.07 9.94 17.34 14.01

uPI Semiconductor Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25
Current Ratio Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 17.34 16.46 12.42 13.54 14.01

TPE:6719 vs NVDA, AVGO, MU: Current Ratio Comparison

For the Semiconductors subindustry, uPI Semiconductor's Current Ratio, along with its competitors' market caps and Current Ratio data, can be viewed below:

* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.


uPI Semiconductor Current Ratio vs Semiconductors Industry

For the Semiconductors industry and Technology sector, uPI Semiconductor's Current Ratio distribution charts can be found below:

* The bar in red indicates where uPI Semiconductor's Current Ratio falls into.


TPE:6719
81GF Score
uPI Semiconductor Corp TPE:6719
Current Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

uPI Semiconductor Current Ratio Calculation

The current ratio is mainly used to give an idea of the company's ability to pay back its short-term liabilities with its short-term assets.

uPI Semiconductor's Current Ratio for the fiscal year that ended in Dec. 2025 is calculated as

Current Ratio (A: Dec. 2025 )=Total Current Assets (A: Dec. 2025 )/Total Current Liabilities (A: Dec. 2025 )
=14592.789/1041.233
=14.01

uPI Semiconductor's Current Ratio for the quarter that ended in Dec. 2025 is calculated as

Current Ratio (Q: Dec. 2025 )=Total Current Assets (Q: Dec. 2025 )/Total Current Liabilities (Q: Dec. 2025 )
=14592.789/1041.233
=14.01

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Frequently Asked Questions Learn more about Current Ratio →
What does a Current Ratio of 14.01 mean?
uPI Semiconductor (TPE:6719) has a Current Ratio of 14.01 as of Dec. 2025. This is 98% above median its historical median of 7.07. Over the past decade, uPI Semiconductor's Current Ratio has ranged from 2.24 to 17.34. According to the industry distribution chart, uPI Semiconductor ranks #38 out of 1028 companies in the Semiconductors industry, placing it in the top 3.7%.
Is uPI Semiconductor's Current Ratio too high?
uPI Semiconductor's current Current Ratio of 14.01 is 98% above median its 10-year median of 7.07. Over the past 10 years, this metric has ranged from a low of 2.24 to a high of 17.34. The Semiconductors industry median Current Ratio is 2.48. uPI Semiconductor's value of 14.01 is 464.9% above this industry median. Based on the distribution chart, uPI Semiconductor ranks #38 out of 1028 companies in the Semiconductors industry, which is in the top quartile — a strong position relative to peers. Overall, uPI Semiconductor has a GF Score™ of 81/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does uPI Semiconductor's Current Ratio compare to NVDA and AVGO?
According to the Semiconductors industry distribution chart, uPI Semiconductor ranks #38 out of 1028 companies for Current Ratio. This places uPI Semiconductor in the top 4% of its industry — outperforming the majority of peers. The industry median Current Ratio is 2.48. uPI Semiconductor's value of 14.01 is 464.9% above this benchmark. Historically, uPI Semiconductor's own Current Ratio has ranged from 2.24 to 17.34 over the past decade. While the company's 10-year median is 7.07 vs. the industry median of 2.48, uPI Semiconductor has consistently been above the industry average. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Current Ratio for a Semiconductors company?
The median Current Ratio among Semiconductors companies is 2.48, based on 1,028 companies in the industry. Companies in the top quartile (top 25%) have a Current Ratio significantly above this median, while those in the bottom quartile fall well below. However, Current Ratio should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. uPI Semiconductor's current Current Ratio of 14.01 is 464.9% above the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Current Ratio mean?
A high Current Ratio can signal that a stock is expensive relative to its fundamentals. For the Semiconductors industry, the median Current Ratio is 2.48 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. uPI Semiconductor's current Current Ratio is 14.01, which is 98% above median its own 10-year median of 7.07. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is uPI Semiconductor stock overvalued right now?
Based on GuruFocus' analysis, uPI Semiconductor (TPE:6719) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$221.95, compared to a current price of NT$300.00 — trading 35.2% above its estimated fair value. The current Current Ratio is 14.01, which is 98% above median its 10-year median of 7.07 and 464.9% above the Semiconductors industry median of 2.48. uPI Semiconductor's overall GF Score™ is 81/100 with 6 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Current Ratio calculated?
Current Ratio is calculated from a company's financial statements. For uPI Semiconductor (TPE:6719), the current Current Ratio is 14.01 as of Dec. 2025. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is uPI Semiconductor (TPE:6719) Overvalued in 2026?

Based on GuruFocus' analysis, uPI Semiconductor stock appears to be overvalued. The current stock price of NT$300.00 is trading 35.2% above its estimated GF Value™ of NT$221.95. GuruFocus considers uPI Semiconductor to be Significantly Overvalued.

Key valuation signals for TPE:6719:

  • Current Ratio: 14.01 (98% above median its 10-year median of 7.07)
  • GF Value™: NT$221.95 vs. price of NT$300.00 (35.2% above fair value)
  • GF Score™: 81/100 with 6 warning signs
  • Industry Position: 464.9% above the Semiconductors median (#38 of 1028)

No single metric tells the full story. See the TPE:6719 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


uPI Semiconductor Business Description

Address No.5, Taiyuan 1st Street, 9th Floor-1, Hsinchu County, Zhubei, TWN, 302
uPI Semiconductor Corp is a Taiwan-based company. The company is engaged in the design, researching, developing, and selling of various integrated circuits. The product categories offered by the company are in Power Management, Battery Management, MOSFET, Analog MISC and GaN Solution. The company operates in Taiwan, America, and Asia. Out of which Asia generates the majority of its revenue.
81GF Score

Get the complete analysis for TPE:6719

Current Ratio is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

NT$300.00
Price
NT$221.95
GF Value